https://www.taxtmi.com/caselaws?id=80195 Tariff classification of an injection timer mounting pin turns on its essential function and character. Where the pin is tightened to retain the camshaft assembly and fasten the gear to the camshaft, its primary identity is that of a fastener. Special construction for motor-vehicle use, an additional timing function, and absence from the general hardware market do not alter that classification. The pin falls under the specific tariff entry for fasteners rather than the residuary entry, because functional identity prevails over specialised design or market niche. en-us Mon, 20 Nov 1989 00:00:00 +0530 Wed, 15 Jun 2011 13:01:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80195 Tariff classification of an injection timer mounting pin turns on its essential function and character. Where the pin is tightened to retain the camshaft assembly and fasten the gear to the camshaft, its primary identity is that of a fastener. Special construction for motor-vehicle use, an additional timing function, and absence from the general hardware market do not alter that classification. The pin falls under the specific tariff entry for fasteners rather than the residuary entry, because functional identity prevails over specialised design or market niche. Case-Laws Income Tax Mon, 20 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80195